|
Description of Individual Course Units| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | LOJ1132014777 | GENERAL ACCOUNTING | Compulsory | 1 | 1 | 4 |
| | Level of Course Unit | | Short Cycle | | Objectives of the Course | | Basic accounting information. The accounting information obtained theoretical way enabling the use in enterprises. | | Name of Lecturer(s) | | Öğr. Gör. Cemal ÖZDEMİR | | Learning Outcomes | | 1 | Learn how the subject of the General Ledger. | | 2 | The enterprise or enterprises can edit their balance sheet per term. | | 3 | The accounting records for active accounts increase or azalışa can in the general journal. | | 4 | The accounting records relating to passive accounts increase or azalışa can in the general journal. | | 5 | The accounts and make their big book records. |
| | Mode of Delivery | | Formal Education | | Prerequisites and co-requisities | | None | | Recommended Optional Programme Components | | None | | Course Contents | | General Ledger: basic concepts, basic financial statements, accounting process, the active functioning of the passive operation of the accounts the accounts. | | Weekly Detailed Course Contents | |
| 1 |
Business concept, objectives, functions, types, entity, and the source concepts, basic balance sheet equation, assets and resources-related applications questions, accounting concept, functions, types, accounting with the interested parties, the accounting profession. | | | | 2 | Basic financial statements, financial transactions to the financial transactions-qualified qualified effects of the balance sheet, income statement, preparing the financial statements. | | | | 3 | Account concept, features, types of accounts, accounting for the functioning of the register on the attestation of documents and books, books, books that record to a skiing. | | | | 4 | Accounting process, TDHP, safe Account, cheques, account-related application questions Received. | | | | 5 | Banks account, given the checks and money orders account, stocks, stock values and securities account with global application. | | | | 6 | Trade receivables (Buyers account receivable account, deposits and guarantees given doubtful trade receivables account, account) and other receivables (they will take account of the partners, affiliate will receive from the account). | | | | 7 | Stock registration methods (Intermittent inventory method and continuous inventory method), intermittent inventory method in sales and sold transactions for examples. | | | | 8 | Midterm exam | | | | 9 | Continuous inventory method in the procedures concerning sales and sales-related examples, given order advances account, business account, employee advances account advances. | | | | 10 | Fixed assets (financial assets depending on the securities account, affiliates account, affiliates account, tangible fixed assets acquisition, disposal), the concept of depreciation and recording methods. | | | | 11 | The renewal of the entity standing, intangibles, related to the functioning of the global application of accounts Active character. | | | | 12 | Passive accounts (Bank loans to buy debt securities account, account, account, deposits and guarantees received from the account). | | | | 13 |
Other debts (accounts payable, accounts payable staff to partners, received order advances account) and resources. | | | | 14 | Income statement editing | | | | 15 | Period-end procedures | | | | 16 | Final exam | | |
| | Recommended or Required Reading | | | Planned Learning Activities and Teaching Methods | | | Assessment Methods and Criteria | |
| SUM | 0 | |
| SUM | 0 | | Yarıyıl (Yıl) İçi Etkinlikleri | 40 | | Yarıyıl (Yıl) Sonu Etkinlikleri | 60 | | SUM | 100 |
| | Language of Instruction | | Turkish | | Work Placement(s) | | None |
| | Workload Calculation | |
| Midterm Examination | 1 | 1 | 1 | | Final Examination | 1 | 1 | 1 | | Makeup Examination | 1 | 1 | 1 | | Attending Lectures | 14 | 2 | 28 | | Practice | 14 | 1 | 14 | | Self Study | 14 | 2 | 28 | | Individual Study for Homework Problems | 14 | 1 | 14 | | Individual Study for Mid term Examination | 7 | 2 | 14 | | Individual Study for Final Examination | 7 | 2 | 14 | | Reading | 7 | 1 | 7 | |
| Contribution of Learning Outcomes to Programme Outcomes | | LO1 | 5 | 3 | 4 | 4 | 4 | 5 | 4 | 4 | 2 | 2 | 3 | 3 | 2 | 4 | 5 | | | LO2 | 5 | 3 | 4 | 4 | 4 | 5 | 4 | 4 | 2 | 2 | 3 | 3 | 2 | 4 | 5 | | | LO3 | 5 | 3 | 4 | 4 | 4 | 5 | 4 | 4 | 2 | 2 | 3 | 3 | 2 | 4 | 5 | | | LO4 | 5 | 3 | 4 | 4 | 4 | 5 | 4 | 4 | 2 | 2 | 3 | 3 | 2 | 4 | 4 | | | LO5 | 5 | 3 | 4 | 5 | 4 | 5 | 4 | 4 | 2 | 2 | 3 | 3 | 2 | 4 | 5 | |
| | * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
|
|
|
|
Ordu University Rectorate Building ,Cumhuriyet Campus , Center / ORDU / TURKEY • Tel: +90 452 226 52 00
|
|
|